Real estate brokers, developers, construction companies engaged in real estate development, companies that purchase real estate for resale, and entities engaged in rental activities are subject to a set of specific obligations toward IMPIC, I.P., in the context of preventing money laundering and terrorist financing.
Among these obligations is the quarterly reporting of real estate transactions carried out and, where applicable, of lease agreements entered into. Thus, September 30 marks the deadline for reporting to IMPIC the transactions carried out during the second quarter of 2026, between April 1 and June 30.
The report must include, among other details, the identification of the parties involved, the property, and the transaction value, the relevant title documents, and the identification of the payment methods used, including, where applicable, the accounts through which payments were made.
In addition to reporting transactions, entities that begin engaging in real estate activities covered by this regime must also notify IMPIC of the commencement of such activities, generally within a maximum of 60 days.
Failure to comply with these obligations may constitute an administrative offense and result in the imposition of significant fines.
CRS Advogados manages the entire process of complying with these obligations, from assessing whether the entity is subject to the regime and identifying the transactions to be reported, to preparing and submitting the reports to IMPIC.
To this end, we offer CRS | IMPIC Compliance, a service designed for companies and investors in the real estate sector who wish to outsource this process and ensure regular monitoring of the relevant deadlines.
If you conducted real estate transactions in the second quarter of 2026 and have not yet filed the required report, the deadline is September 30.
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